The Commissioners for HM Revenue and Customs v Photron Europe Ltd (“PHOTRON”): [2012] UKUT 275 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Peter Smith on 30 July 2012.

Read the full decision in The Commissioners for HM Revenue and Customs v Photron Europe Ltd (“PHOTRON”): [2012] UKUT 275 (TCC).

CUSTOMS DUTIES - tariff classification under Combined Nomenclature - high speed camera - whether “digital camera” under subheading 8525 80 30 or “video camera recorders - only able to record sound and images taken by the television camera” under subheading 8525 80 91 - camera properly classified as “digital camera- appeal dismissed.

Published 1 December 2016